1) Which of the following is correct? a) The IRS may not use the Centralized Partnership Audit Regime if there has been a change in membership of the partnership between the year being audited and the year the audit takes place. b) A partnership may elect to have TEFRA audit procedures continue to apply after December 31, 2017, by filing a Notice of Refusal with the IRS. c) A partnership subject to the Centralized Partnership Audit Regime loses its right to file a petition with Tax Court . d) None of the above is correct.